Reddito complessivo, teoria dell'entità o concetto di entità? teoria delle entità o concetto di entità? un compromesso diplomatico nella stesura del rendicontazione finanziaria

Marco Angelo Marinoni; Andrea Cilloni

doi:10.26784/issn.1886-1881.v13i25.261

Autores/as

Marco Angelo Marinoni Università Cattolica del Sacro Cuore, DISES, Piacenza https://orcid.org/0000-0001-9979-3001
Andrea Cilloni Università degli Studi di Parma https://orcid.org/0000-0001-5987-8684

DOI:

https://doi.org/10.26784/issn.1886-1881.v13i25.261

Palabras clave:

Historia de las teorías contables, Fair-value, Realización, Teorìa de la Entidad

Resumen

La globalización de los mercados y aumento de la cooperación internacional en los sistemas armonizados de contabilidad han puesto en relieve las dificultades inherentes a la elaboración de principios de contabilidad comúnmente aceptados. FASB e IASB están trabajando – a través de proyectos compartidos – en la realización de un “conceptual Framework Project” que llevará a un incremento en el conocimiento y en la comprensión de los principios de convergencia contable internacional.

El proceso de armonización internacional ha definido el concepto de “resultado integral”, es decir, una nueva estructura de la cuenta de resultados, en el que residen claramente incluso cargos y ganancias no realizadas.
El balance y los estados financieros en general, siguen manteniendo un enfoque de valoración propensos a la teoría de la propiedad, teniendo en cuenta el accionista, como portador principal de interés social.

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